Chief Sponsor: Deidre M. Henderson

House Sponsor: Jefferson Moss


8     General Description:
9          This bill provides a process to appeal a county's decision on a property owner's
10     application for a property tax abatement or deferral for a poor person.
11     Highlighted Provisions:
12          This bill:
13          ▸     provides an appeal process for a property owner dissatisfied with a county's decision
14     on the property owner's application for an abatement or deferral of property tax for a
15     poor person; and
16          ▸     makes technical and conforming changes.
17     Money Appropriated in this Bill:
18          None
19     Other Special Clauses:
20          None
21     Utah Code Sections Affected:
22     AMENDS:
23          59-2-1109, as last amended by Laws of Utah 2013, Chapters 19 and 278

25     Be it enacted by the Legislature of the state of Utah:
26          Section 1. Section 59-2-1109 is amended to read:
27          59-2-1109. Indigent persons -- Deferral or abatement -- Application -- County
28     authority to make refunds -- Appeal.
29          (1) A person under the age of 65 years is not eligible for a deferral or abatement

30     provided for poor people under Sections 59-2-1107 and 59-2-1108 unless:
31          (a) the county finds that extreme hardship would prevail if [the grants] a deferral or
32     abatement were not made; or
33          (b) the person has a disability.
34          (2) (a) An application for the deferral or abatement shall be filed on or before
35     September 1 with the county in which the property is located.
36          (b) The application shall include a signed statement setting forth the eligibility of the
37     applicant for the deferral or abatement.
38          (c) Both [husband and wife] spouses shall sign the application if the [husband and
39     wife] spouses seek a deferral or abatement on a residence:
40          (i) in which [they] both spouses reside; and
41          (ii) [which they] that the spouses own as joint tenants.
42          (d) A county may extend the deadline for filing under Subsection [(2)] (3)(a) until
43     December 31 if the county finds that good cause exists to extend the deadline.
44          (3) (a) For purposes of this Subsection (3):
45          (i) "Property taxes due" means the taxes due on a person's property:
46          (A) for which the county grants an abatement [is granted by a county] under Section
47     59-2-1107; and
48          (B) for the calendar year for which the county grants the abatement [is granted].
49          (ii) "Property taxes paid" is an amount equal to the sum of:
50          (A) the amount of the property taxes the person paid for the taxable year for which the
51     person is applying for the abatement; and
52          (B) the amount of the abatement the county grants under Section 59-2-1107.
53          (b) A county granting an abatement to a person under Section 59-2-1107 shall refund
54     to that person an amount equal to the amount by which the person's property taxes paid exceed
55     the person's property taxes due, if that amount is $1 or more.
56          (4) For purposes of this section:
57          (a) a poor person is any person:

58          (i) whose total household income as defined in Section 59-2-1202 is less than the
59     maximum household income certified to a homeowner's credit under Subsection 59-2-1208(1);
60          (ii) who resides for not less than 10 months of each year in the residence for which the
61     tax relief, deferral, or abatement is requested; and
62          (iii) who is unable to meet the tax assessed on the person's real property that is
63     residential property as the tax becomes due; and
64          (b) "residence" includes a mobile home as defined under Section 70D-2-102.
65          (5) If the claimant is the grantor of a trust holding title to real or tangible personal
66     property on which an abatement or deferral is claimed, the claimant may claim the portion of
67     the abatement or deferral under Section 59-2-1107 or 59-2-1108 and be treated as the owner of
68     that portion of the property held in trust for which the claimant proves to the satisfaction of the
69     county that:
70          (a) title to the portion of the trust will revest in the claimant upon the exercise of a
71     power:
72          (i) by:
73          (A) the claimant as grantor of the trust;
74          (B) a nonadverse party; or
75          (C) both the claimant and a nonadverse party; and
76          (ii) regardless of whether the power is a power:
77          (A) to revoke;
78          (B) to terminate;
79          (C) to alter;
80          (D) to amend; or
81          (E) to appoint;
82          (b) the claimant is obligated to pay the taxes on that portion of the trust property
83     beginning January 1 of the year the claimant claims the abatement or deferral; and
84          (c) the claimant meets the requirements under this part for the abatement or deferral.
85          (6) The commission shall adopt rules to implement this section.

86          (7) Any poor person may qualify for:
87          (a) the deferral of taxes under Section 59-2-1108;
88          (b) if the person meets the [requisites] requirements of this section, [for] the abatement
89     of taxes under Section 59-2-1107; or
90          (c) both:
91          (i) the deferral described in Subsection (7)(a); and
92          (ii) the abatement described in Subsection (7)(b).
93          (8) Any property owner dissatisfied with a county's decision regarding a property
94     owner's application for a deferral or abatement under Section 59-2-1107 or 59-2-1108 may
95     appeal to the commission under Section 59-2-1006.